Officially, tipping is highly discouraged but it has become a common practice now and it is OK to reward fine service. Usually, the same guide and driver will accompany you throughout your trip to Bhutan and though it is officially not legal, most of them expect some tips at the end of your trip. Many group tour participants can collect tips at the end of the trip and hand over to the guide or the driver in a single packet. If your group is large enough, the amount of the tips can be big enough.
If you are trekking, then it is perfectly appropriate to give tips to the waiter, cook and guide. Horsemen may also expect some tips but this is not needed if they are the owner of the animal or they have hired out their horse or yak. Tips can also be given to people if they have helped you on the trail or in the camp chores.
